Canada's armorial bearings Tax Court of Canada
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Date: 19991220

Docket: 1999-374-EI

BETWEEN:

FRANCINE LEMAY,

Appellant,

and

THE MINISTER OF NATIONAL REVENUE,

Respondent,

and

CENTRE DE RECHERCHE INDUSTRIELLE DU QUÉBEC (CRIQ),

Intervenor.

Reasons for Judgment

Lesage, D.J.T.C.C.

[1] The Appellant asked the Respondent to rule on the question of whether she held insurable employment within the meaning of the Employment Insurance Act, from September 16, 1997, to April 3, 1998, when she was employed by the Centre de Recherche Industrielle du Québec (CRIQ).

[2] There was a labour dispute between the Appellant and CRIQ, which led to a grievance that was settled in accordance with an agreement dated March 2, 1998; the Court of Québec approved the agreement in a judgment dated October 1, 1998 (docket 200-02-020105-989).

[3] The agreement was filed in the record as Exhibit A-9. It is dated March 2, 1998 and was signed by the Appellant, who thereby agreed to its terms.

[4] For the purposes of the case at bar, the Court refers specifically to the following:

[TRANSLATION]

-WHEREAS CRIQ ended Francine Lemay's employment relationship on September 15, 1997;

- WHEREAS Francine Lemay's position was abolished on October 17, 1997, due to a shortage of work;

- WHEREAS Francine Lemay was laidoff, due to a shortage of work rather than dismissed.

[5] The courts have consistently held that after an employment relationship has been severed, there can be no insurable employment, since working for pay is an essential and fundamental component of insurable employment.

[6] Consider the case of Berthiaume v. M.N.R., [1988] T.C.J. No. 802, which refers to numerous judgments that say the same thing. This case law has been followed consistently since then.

[7] The appeal is dismissed.

Signed at Sillery, Quebec, this 20th day of December 1999.

"A.J. Lesage"

D.J.TC.C.

[OFFICIAL ENGLISH TRANSLATION]

Translation certified true on this 6th day of February 2001.

Stephen Balogh, Revisor




SOURCE: http://decision.tcc-cci.gc.ca/en/1999/html/1999tcc1999374.html Generated on 2003-05-08